Dissertations / Theses on the topic 'Consolidated reporting'
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Drábková, Adéla. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225053.
Full textHarris, Jenine, Leslie Hinyard, Kate E. Beatty, Jared B. Hawkins, Elaine O. Nsoesie, Raed Mansour, and John S. Brownstein. "Evaluating the Implementation of a Twitter-Based Foodborne Illness Reporting Tool in the City of St. Louis Department of Health." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/6821.
Full textBlom, Elin, and Alexandra Larsson. "The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172917.
Full textKuchtová, Simona. "Outsourcing sestavení konsolidované účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82018.
Full textFülbier, Rolf Uwe. "Konzernbesteuerung nach IFRS : IFRS-Konsolidierungsregeln als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU? /." Frankfurt am Main [u.a.] : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/516444492fuelb.PDF.
Full textLiteraturverz. S. 377 - 439.
Vodvářková, Iva. "Konsolidace výkazů sestavených zahraničními dceřinými jednotkami v různých cizích měnách." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192773.
Full textКулік, В. Ю. "Теоретичні основи та практика формування консолідованої фінансової звітності (на прикладі АТ «Альфа банк»)." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12623.
Full textThe theoretical aspects are considered in the work: genezis of the emergence of consolidated financial statements; legal bases of consolidated financial statements; Issues of preparation of consolidated financial statements. Analyzed: general economic characteristic of JSC "Alfa Bank "; international financial reporting standards for consolidation purpose; preparation of consolidated financial statements at the enterprise. Proposed: Audit of consolidated financial statements; organization of internal audit at the enterprise; trend models of net interest income.
Björk, Rebecca, and Malin Nilsson. "K3 versus frivilligt antagande av IFRS : Konsekvenserna på de finansiella rapporterna utifrån ett intressentperspektiv." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12611.
Full textDue to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.
TUNG, YA-HUI, and 童雅慧. "The Feasibility of Impelling Consolidated Financial Statement as Financial Reporting Entity." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/75889950521705365676.
Full text國立臺北大學
會計學系
97
The complicated reinvestment structure among members of conglomerate keeps investors from viewing the overall financial status and operation results from the financial reporting of parent company. This is not helped with the existing dual financial reporting system of Taiwan where the parent company financial statements are taken as the main part and consolidated statement as the assisting part under current legislation. In view of this, this research tried to find out whether is significant difference between the financial statements of parent company and the consolidated financial statements which is enough to misleading the decision of investors, and it is also intended to probe the discrepancy of current financial reporting system of Taiwan as well as providing suggestions on certain main issues that may be encountered if the consolidated financial statements are adopted as the main part in the future financial reporting, so that the competent authorities may be advised in promoting the consolidated financial reporting system. Conclusions and Suggestions of the Research are as following: 1.By disclosing concise financial statements of parent and its subsidiaries in the notes of consolidated financial reporting and extend the disclosure of departmental information, the insufficiency of general information in the consolidated financial reporting may be reinforced. Also, it will be helpful in promoting the comparability of consolidated financial reporting of different conglomerates to register financial reporting by adopting XBRL. 2.It is suggested that the current requirement of CPA auditing annual report shall be maintained and semi-annual and quarterly financial report shall be reviewed by CPA. 3.The reporting time lines for filing consolidated financial reporting shall be within 3 months for annual report, but competent authorities shall be authorized to provide grace period. For semi-annual and quarterly report, they are suggested to be filed within 45 days after end of the periods. 4.The timing of enforcing consolidated financial reporting is suggested to be synchronized with adopting IFRS and the subjects to be enforced shall be public companies. 5.It is suggested that competent authorities be authorized to define the control and establish the requirements in compilation of consolidate financial statements, and when it is not provided by competent authorities, GAAP shall be applied, so that there will not be 2 sets of consolidated financial statement at the same time, and to avoid future legislative amendment which is normally failed to catch up with the rapid change of economic environment.
Chuang, ya wen, and 莊雅雯. "XBRL FR Taxonomy Integration─A Study on Preparation of Consolidated Financial Reporting." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/59367816809666621052.
Full text國立政治大學
會計研究所
98
Because of the support of Enterprise Resource Planning system, business groups speed up their financial reporting preparation. Leaving aside the system cost of training, implemention, maintenance and update, its financial information still requires multiple inputs and distributions currently, and needs to repeatedly check their validity. These steps still remain at manual labor. XBRL (eXtensible Business Reporting Language) helps business to break the form of traditional financial reporting. It has machine-readable label tags, and it can reduce lots of traditional manual process. Financial Reporting Taxonomies (hereinafter referred to as XBRL FR) now are used to express the information of the total amount in financial statements. Because processed numbers can not revert to the original data, accounting principles adopted by nations around the world cannot switch amid different principles. Therefore consolidations of financial information still cost multinationals a lot of resources. In this study, based on analysis and comparison of International Accounting Standards Board, Taiwan, China and the United States official XBRL FR, we established a new XBRL FR, called NCCU XBRL FR, which is used to collect general commercial and industrial financial information (including only current assets and current liabilities). Then, we use mapping tags technology to design some logic rule database, which has four built-in XBRL Calculation Linkbases corresponding to four XBRL FRs. The logic rule database can automatically convert NCCU XBRL FR to four XBRL FRs. Ultimately, the original four XBRL FR Calculation Linkbases can compute individual financial statements before preparation of consolidated information. In this study, we proposed a method of multinational accounting standard discussion and XBRL FR mapping. We designed the questionnaire and conduct in-depth interviews to the experts of Big 4 audit firms. Then we found that there are differences in subjective judgments of multinational accounting standard. In the future, there will be a long way to go if we have the goal of common global financial reporting.
Liu, I.-Hua, and 劉怡樺. "Effects of the International Financial Reporting Standards Consolidated Statement on Corporate Governance and Accounting Information Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/00100039151196393859.
Full text國立中央大學
企業管理學系
104
Listed companies in the over-the-counter market and emerging stock market in Taiwan formally adopted the International Financial Reporting Standards (IFRS) for preparing financial reports in 2013. The International Accounting Standards Board announced in May, 2011, that the IAS 27 would be replaced by the IFRS 10 Consolidated Financial Statements. Under the IFRS regulations, the financial statements of firms should be primarily consolidated statements, with individual financial statements as supplementary. For enterprises, integrating IFRS would affect financial and management accountings, and using IFRS 10 to prepare consolidated statements would enable corporate executive management to establish a more efficient management system and therefore enhance information transparency. The present study explores the effect of the International Financial Reporting Standards (IFRS) accounting treatment in the compilation of consolidated financial statements by companies in the listed, over-the-counter, and emerging stock markets on accounting information quality. The influence of enhancing the internal benefits of IFRS on corporate governance and their correlation are also investigated. The empirical results reveal that the influence of the IFRS accounting treatment correlates positively with accounting information quality. Higher influence leads to a greater significance level. The IFRS accounting treatment enhances internal benefits and strengthens corporate governance through the mediating effect of accounting information quality, exhibiting a positive correlation. The IFRS accounting treatment involves the corporate group as a whole. The consolidated statements should involve all controlled subsidiaries. Adopting consistent accounting policies in a corporate group can save the time cost of financial statements conversion. Consequently, financial statement users can obtain high-quality and comprehensive information in a timely manner, thereby fulfilling the requirements of information transparency in corporate governance.
Henriques, Cláudia Marisa Oliveira Cardante. "Determinantes da data de relato da informação financeira apresentada pelas empresas cotadas em Portugal." Master's thesis, 2010. http://hdl.handle.net/10071/2848.
Full textThis study presents the results of an empirical research on the factors influencing the reporting date of financial statements from companies with shares listed on the Stock Exchange of Securities in Portugal (from 2003 to 2008). Using a multiple linear regression model, were analyzed the determinants of the reporting date of the consolidated financial statements presented by companies. The study concludes that the change of accounting standards in 2005 had no significant impact on the reporting date. Instead, the update of art.º 245º of the Commission of Securities Market, which reduced the maximum number of days of annual disclosure of financial information had a statistically significant impact on the reporting date for firms. Moreover, it appears that the large firms, firms audited by a Big-4 and the firms belonging to sectors of activity with greater public exposure are those with a shorter time to publish their annual reports. A further analysis also presents evidence that the marked reduction in the reporting period occurred in 2007 was not homogeneous among the companies analyzed, but that the size factor had a significant impact in reducing the reporting period.
Schuhrer, Sabine. "The harmonisation of GAAP and GFS financial reporting in the Australian public sector: why and how did it happen?: an agenda setting perspective." Thesis, 2014. http://hdl.handle.net/2440/102885.
Full textThesis (Ph.D.) -- University of Adelaide, Business School, 2014.
Lee, Shu-hua, and 李淑華. "The Determinants of Reporting Incentives of Consolidated Financial Statements-An Investigation of the Effects of the Revision of Taiwan’s SFAS No. 7." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/43160404496843591848.
Full text輔仁大學
會計學系碩士班
96
This thesis examines the determinants of reporting incentives of consolidated statements by investigating the effects of revision of Statement of Financial Accounting Standards No. 7 on the accounting choice between equity method versus fully consolidation of subsidiaries companies, using a sample composing of non-financial listed and OCT firms in Taiwan from 2003 to 2005. Particularly, I examine whether the parent company exploits the flexibility of the consolidation criteria under SFAS No. 7 prior to 2005 to keep those unprofitable and highly leveraged subsidiaries off the consolidated financial statements. Besides, I also investigate whether the strength of corporate governance affects the fairly presentation of consolidated statements prior to 2005. The main findings are as the follows: 1. As the profitability of consolidated entity got worse, after the revision of the SFAS No. 7, the proportion of subsidiaries that consolidated relative to those unconsolidated increased more significantly, and prior to the revision of SFAS No. 7 (i.e., prior to 2005), the unconsolidated subsidiaries prior to were less profitable and there were more off-balance sheet debts. 2. As the financial leverage of consolidated entity got higher, after the revision of the SFAS No. 7, the proportion of subsidiaries that consolidated relative to those unconsolidated increased more significantly, and prior to the revision of SFAS No. 7 (i.e., prior to 2005), the unconsolidated subsidiaries prior to were less profitable and there were more off-balance sheet debts. 3. If the corporate governance of the parent companies were weaker, after the revision of the SFAS No. 7, the proportion of subsidiaries that consolidated relative to those unconsolidated increased more significantly, and prior to the revision of SFAS No. 7 (i.e., prior to 2005), the unconsolidated subsidiaries prior to were less profitable and there were more off-balance sheet debts. In summary, my thesis finds that the revision of SFAS No. 7 was helpful to improve the transparency of consolidated statements. It also showed that the strength corporate governance is essential for the financial reporting quality.
Teuteberg, Torben. "Current conceptual and empirical issues in group reporting under IFRS." Doctoral thesis, 2015. https://slub.qucosa.de/id/qucosa%3A7104.
Full textВолодіна, П. В. "Формування консолідованої фінансової звітності (на прикладі ПАТ «Одеський завод радіально-свердлильних верстатів»." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7427.
Full textКвалификационная работа состоит из трех разделов. Объект исследования квалификационной работы является консолидированная финансовая отчетность ПАО «Одесский завод радиально-сверлильных станков». В работе рассматриваются теоретические аспекты: эволюции возникновения консолидированной финансовой отчетности; правовых основ консолидированной финансовой отчетности; проблематики составления консолидированной финансовой отчетности. Проанализированы: общая экономическая характеристика ОАО «Одесский завод радиально-сверлильных станков»; международные стандарты, регламентирующие учет консолидации; составление консолидированной финансовой отчетности на предприятии. Предложено: проведение аудита консолидированной финансовой отчетности; организация внутреннего аудита на предприятии; анализ платежеспособности (финансовой стойкости) предприятия; корреляционно-регресійне моделирование убыточности операционной деятельности.)
The qualifying work consists of three sections. The object of research qualification work is the consolidated financial statements of PJSC «Odessa Plant of Radial Drilling Machines». The theoretical aspects are considered in the work: evolution of the emergence of consolidated financial statements; legal bases of consolidated financial statements; Issues of preparation of consolidated financial statements. Analyzed: general economic characteristic of PJSC «Odessa Plant of Radial Drilling Machines»; international standards regulating accounting consolidation; preparation of consolidated financial statements at the enterprise. Proposed: Audit of consolidated financial statements; organization of internal audit at the enterprise; analysis of solvency (financial stability) of the enterprise; correlation-regression modeling of loss-making operating activity.
Lopes, Mariana Calçada. "Efeitos da adoção da IFRS 10 e da IFRS 11: um estudo exploratório." Master's thesis, 2017. http://hdl.handle.net/10071/15313.
Full textThis study presents evidence on the effects of the adoption of the International Financial Reporting Standard (IFRS) 10, Consolidated Financial Statements (2011) and IFRS 11, Joint Arrangements (2011), issued by the International Accounting Standards Board (IASB) in May 2011 and integrated in the so-called “consolidation package”. These standards introduce several changes that may have potentially affected the composition of groups of entities and the classification and accounting of interests in agreements subject to joint control. The present study is exploratory in nature and consists of a preliminary investigation, offering a characterization of the adoption of IFRS 10 and IFRS 11 and, thus, contributing to the still scarce literature on its effects. The sample covers entities listed in Germany, France and the United Kingdom, and a content analysis is performed based on their Consolidated Financial Statements (year of adoption and its comparative). The results suggest that the adoption of the new consolidation model of IFRS 10 affected the composition of many groups of entities, but did not result in (statistical) material changes neither in its financial information nor in economic-financial indicators. However, the study evidences a considerable number of cases with changes in the classification and accounting of interests in agreements subject to joint control, due to the adoption of IFRS 11. These effects tend to be (statistical) material in the Consolidated Financial Statements and resultant financial ratios of the entities. The evidence also suggests unequal effects of the adoption of IFRS 10 and IFRS 11 by country and by industry.
Camões, Rita Maria Bizarro. "Valor relevante das demonstrações financeiras separadas em entidades Europeias: Impacto do normativo internacional versus normativo nacional." Master's thesis, 2020. http://hdl.handle.net/10071/21835.
Full textSince 2005, in the European Union (EU), with the promulgation of Regulation No. 1606/2002, companies in which securities are listed on the stock exchange have been required to use the International Financial Reporting Standards (IFRS) in consolidated accounts, with the possibility for each Member State to choose the normative to be used in separate accounts. The literature about the value-relevant of separate Financial Statements is scarce, so the present study aims to investigate whether the adoption of IFRS has a higher value-relevant than the national accounting standards on separate Financial Statements. This study comprises the financial reports of companies listed on the stock exchange in 17 EU countries, where the use of IFRS is required or prohibited on separate Financial Statements. The sample was collected between 2015 and 2018 and includes 293 companies with a total of 1172 observations. The results show that both Financial Statements, consolidated and separate, are important for investor decision making, meaning that one complements the other. However, within the Financial Statement, the value-relevant of the standards to be used is controversial, since it has no influence in the equity variable, whereas in the net income the IFRS have a higher value-relevant.